Authorizes a state and local sales and use tax exclusion for certain re-leases or re-rentals of items of tangible personal property (RE DECREASE GF RV See Note)
Phases down the highest individual income tax and estate and trust tax rate from 6% to 4% over a four-year period starting for tax beginning in 2013. (gov sig) (OR -$20,500,000 GF RV See Note)
Requires local sales tax due on the distribution of prescription drugs by a pharmacy in the state on behalf of a pharmacy benefit management company to be collected from the pharmacy benefit management company. (7/1/12) (OR -$125,000,000 LF RV See Note)
Phases in an exemption from local sales tax on certain inhibitors and complex biologics if the Revenue Estimating Conference estimates a certain percentage increase in state general sales tax. (7/1/12) (RE -$5,000,000 LF RV See Note)
Provides relative to certain public notice requirements with respect to the levy of additional or increased millage rates without voter approval. (8/1/12) (EN NO IMPACT LF EX See Note)
Provides for donations of tax refunds to the Louisiana Association of United Ways/LA 2-1-1 through a check-off box on state income tax returns. (gov sig) (EN NO IMPACT GF RV See Note)
Reduces the rate of the Quality Jobs Program project facility expense rebate when certain conditions are met. (1/1/24) (EN SEE FISC NOTE GF RV See Note)